What is India's de minimis import threshold?

India's de minimis threshold is set by Central Board of Indirect Taxes and Customs (CBIC); verify before shipping.

Is VAT or GST charged on imports into India?

Goods and Services Tax (GST) replaced multiple state-level VAT regimes in 2017. IGST on imports: 5/12/18/28% by HS classification + Basic Customs Duty (BCD) + Social Welfare Surcharge (10% of BCD). Luxury and sin goods at top 28% bracket plus GST Compensation Cess.

Who is the customs authority in India?

Central Board of Indirect Taxes and Customs (CBIC) — https://www.cbic.gov.in.

What categories of goods are restricted from importing into India?

Restricted categories include: Wildlife and endangered species (Wildlife Protection Act permits); Firearms and ammunition (Arms Act licence required); Medicines and drugs (CDSCO licence required for commercial imports); Food items (FSSAI import licence required); Certain agricultural products (Plant Quarantine Order compliance); Satellite communication equipment; Atomic energy substances.

What is prohibited from importing into India?

Prohibited categories include: Narcotic and psychotropic substances; Pornographic material; Counterfeit currency; Goods from certain sanctioned sources; Maps showing incorrect Indian territorial boundaries; Beef and products containing beef (prohibited import into India due to religious and legal restrictions in most states); Counterfeit goods.

IMPORT DESTINATION

Importing Into 🇮🇳 India

CUSTOMS AUTHORITYCentral Board of Indirect Taxes and Customs (CBIC)

STANDARD VAT18%

DE MINIMIS (USD)US$0

De Minimis Threshold

THRESHOLD (USD)

US$0

LOCAL CURRENCY

INR 0 (no effective de minimis)

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

India effectively removed the de minimis threshold for e-commerce imports — all imports through e-commerce operators are subject to customs duty and IGST. Non-commercial gifts and samples under INR 5,000 may be exempt. Business sample imports may have duty exemption. The Integrated Goods and Services Tax (IGST) applies to all imports.

As of: 2023-04-01

VAT / GST on Imports

18%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#	Document
01	Bill of Entry (BoE) — filed electronically on ICEGATE
02	Commercial Invoice
03	Packing List
04	Airway Bill or Bill of Lading
05	Certificate of Origin (for FTA preference)
06	Import Export Code (IEC) — mandatory for all commercial importers
07	FSSAI Import Licence (for food products)
08	CDSCO Import Licence (for drugs and medical devices)

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

⚠Wildlife and endangered species (Wildlife Protection Act permits)
⚠Firearms and ammunition (Arms Act licence required)
⚠Medicines and drugs (CDSCO licence required for commercial imports)
⚠Food items (FSSAI import licence required)
⚠Certain agricultural products (Plant Quarantine Order compliance)
⚠Satellite communication equipment
⚠Atomic energy substances

Prohibited Import Categories

✗Narcotic and psychotropic substances
✗Pornographic material
✗Counterfeit currency
✗Goods from certain sanctioned sources
✗Maps showing incorrect Indian territorial boundaries
✗Beef and products containing beef (prohibited import into India due to religious and legal restrictions in most states)
✗Counterfeit goods

Special Notes

01India's import duties can be complex — Basic Customs Duty (BCD) + Social Welfare Surcharge + IGST layers.
02IGST on imports is typically 5%, 12%, 18%, or 28% depending on the product.
03India has been implementing an 'Atmanirbhar Bharat' (self-reliant India) policy with higher tariffs on many goods.
04ICEGATE (Indian Customs Electronic Gateway) handles electronic customs declarations.
05India has FTAs with ASEAN, CEPA with UAE, South Korea, and Japan.
06Gold and silver imports face significant additional duties (currently 15% BCD + surcharges on gold).
07E-way bill system and GST registration are needed for domestic movement of imported goods.